The effect of board capital and CEO power on corporate social responsibility disclosures Muttakin, Mohammad, Khan, Arifur and Mihret, Dessalegn 2016, The effect of board capital and CEO power on corporate social responsibility disclosures, Journal of business ethics, In Press, pp. 1-16, doi: 10.1007/s10551-016-3105-y. Attached Files Name Description MIMEType Size Downloads Title The effect of board capital and CEO power on corporate social responsibility disclosures Author(s) Muttakin, Mohammad Khan, Arifur orcid.org/0000-0003-4984-8021 Mihret, Dessalegn Journal name Journal of business ethics Season In Press Start page 1 End page 16 Total pages 16 Publisher Springer Place of publication Amsterdam, The Netherlands. Publication date 2016-03-14 ISSN 0167-4544 1573-0697 Summary This study examines the effect of directors’ human and social capital (i.e. board capital) on the level of corporate social responsibility (CSR) disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer (CEO) power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices. Language eng DOI 10.1007/s10551-016-3105-y Field of Research 150106 Sustainability Accounting and Reporting 150399 Business and Management not elsewhere classified 220107 Professional Ethics (incl police and research ethics) 150599 Marketing not elsewhere classified Socio Economic Objective 970115 Expanding Knowledge in Commerce HERDC Research category C1 Refereed article in a scholarly journal ERA Research output type C Journal article Copyright notice ©2016, Springer Persistent URL http://hdl.handle.net/10536/DRO/DU:30082722 Document type: Journal Article Collection: Department of Accounting Related Links Link Description Connect to Elements publication management system Go to link with your DU access privileges   Connect to published version Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Sat, 09 Apr 2016, 21:32:58 EST Sat, 09 Apr 2016, 21:39:39 EST Sun, 10 Apr 2016, 05:01:07 EST Sun, 10 Apr 2016, 06:07:29 EST Wed, 24 Aug 2016, 15:50:10 EST Wed, 24 Aug 2016, 15:50:52 EST Fri, 26 Aug 2016, 06:09:06 EST Mon, 07 Nov 2016, 15:06:31 EST Mon, 07 Nov 2016, 15:07:47 EST Fri, 21 Apr 2017, 13:44:12 EST Mon, 22 May 2017, 12:20:12 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 49 Abstract Views, 0 File Downloads  -  Detailed Statistics Created: Sat, 09 Apr 2016, 21:39:39 EST

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